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    <title>GST Wrongly Paid - ITC</title>
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    <description>Payment of tax under reverse charge on municipal tax made by mistake is not to be treated as eligible for input tax credit but should be reclaimed through a refund claim; Rule 86(4A) and related circulars clarify re credit to the electronic credit ledger where amounts were debited there, and payments made in cash under reverse charge should be refunded in cash.</description>
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      <description>Payment of tax under reverse charge on municipal tax made by mistake is not to be treated as eligible for input tax credit but should be reclaimed through a refund claim; Rule 86(4A) and related circulars clarify re credit to the electronic credit ledger where amounts were debited there, and payments made in cash under reverse charge should be refunded in cash.</description>
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